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V5319-16 15 December 2016 · SG de Tributos Locales Criterion in force
OTRO · exención tributaria

Public universities retain IBI exemption for properties used for their purposes

A query was raised regarding whether properties of a public university used for its purposes are exempt from Property Tax (IBI) and whether the discount provided by the TRLRHL replaces this exemption. The DGT ruled that the exemption remains in force, is subject to application, and is distinct from the discretionary discounts granted by local councils.

The question raised

Whether real estate owned by the public university used for the fulfillment of its purposes is exempt from IBI by virtue of the provisions of Article 80.1 of Organic Law 6/2001, without this exemption being understood as tacitly repealed by Organic Law 4/2007, nor replaced by the tax relief provided in Article 74.2.bis of the TRLRHL. And whether the tax enforcement bodies are bound by the criteria established in tax rulings.

The DGT's ruling

Real estate owned by public universities used for the fulfillment of their purposes is exempt from IBI pursuant to Organic Law 6/2001. This exemption is of a mixed nature (requiring both subjective and objective elements) and is subject to application, meaning it must be requested from the City Council. It is not considered repealed or replaced by the tax relief provided in Article 74.2.bis of the TRLRHL, as the latter is discretionary and has a different scope of application.

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